Stock Analysis on Net

ServiceNow Inc. (NYSE:NOW)

$24.99

Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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ServiceNow Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)

US$ in millions

Microsoft Excel
Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Accounts payable
Accrued expenses and other current liabilities
Current portion of deferred revenue
Current portion of operating lease liabilities
Current debt, net
Current liabilities
Deferred revenue, less current portion
Operating lease liabilities, less current portion
Long-term debt, net, less current portion
Other long-term liabilities
Long-term liabilities
Total liabilities
Preferred stock, $0.001 par value; no shares issued or outstanding
Common stock, $0.001 par value
Treasury stock, at cost
Additional paid-in capital
Accumulated other comprehensive income (loss)
Retained earnings (accumulated deficit)
Stockholders’ equity
Total liabilities and stockholders’ equity

Based on: 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).


Accounts Payable
The accounts payable balance demonstrated significant volatility across the periods. Initially ranging between 34 and 109 million USD through 2020 and early 2021, it surged notably in early 2022, peaking at 296 million USD by mid-2024 before declining again towards the end of the timeline. This indicates fluctuations in short-term supplier obligations and possibly varied purchasing cycles or strategic payment timing.
Accrued Expenses and Other Current Liabilities
This category showed an upward trend overall. Starting at 371 million USD in the first quarter of 2020, it increased steadily with some fluctuations, reaching a high of 1.4 billion USD around mid-2025. This growth points to rising short-term obligations, reflecting either expanded operations or increased operational costs.
Current Portion of Deferred Revenue
The current deferred revenue grew consistently, from approximately 2.2 billion USD in early 2020 to nearly 6.8 billion USD by mid-2025, with some minor fluctuations. This upward pattern suggests strengthening revenue recognition from contracts billed in advance, indicating robust sales activity and customer prepayments.
Current Portion of Operating Lease Liabilities
This liability showed a gradual, consistent increase from 61 million USD to 107 million USD over the period. The increase points to growing lease commitments due within one year, potentially reflecting expanded leasing activity for operational facilities or equipment.
Current Debt, Net
Data for current debt is sparse, available mainly during 2021, showing a slight decline from 99 million USD to 88 million USD by the year's end, with no reported values thereafter, suggesting either repayment or reclassification of short-term debt.
Current Liabilities
Current liabilities climbed steadily over the years, from approximately 2.7 billion USD in early 2020 to over 8.4 billion USD in mid-2025. This trend reflects the overall increase in short-term obligations, consistent with growth in accounts payable, accrued expenses, and deferred revenue.
Deferred Revenue, Less Current Portion
Long-term deferred revenue showed moderate growth, rising from 40 million USD to approximately 115 million USD by mid-2025. This increase corresponds with the overall rise in deferred revenue, indicating sustained long-term contract liabilities.
Operating Lease Liabilities, Less Current Portion
These liabilities remained relatively stable, fluctuating mildly between approximately 420 million USD and 815 million USD. A slight rising trend occurred towards the latter part of the period, suggesting incremental lease obligations extending beyond one year.
Long-term Debt, Net, Less Current Portion
The long-term debt remained nearly constant at approximately 1.5 billion USD throughout the timeline, indicating stable borrowing levels with little new debt issuance or repayment affecting this category.
Other Long-term Liabilities
This line item progressively increased from around 28 million USD to above 210 million USD, highlighting growing non-debt related long-term obligations, which may include pension liabilities, deferred compensation, or other contingent liabilities.
Long-term Liabilities
Long-term liabilities experienced an upward trend from about 1.2 billion USD to over 2.6 billion USD, reflecting accumulated increases in lease liabilities, other long-term obligations, and long-term debt stability.
Total Liabilities
Total liabilities rose substantially from approximately 3.9 billion USD in 2020 to peak above 11.1 billion USD by mid-2025, indicating substantial growth in overall obligations, consistent with company expansion and increased scale of operations.
Common Stock and Preferred Stock
No common stock issuance or preferred stock activity was reported during this period.
Treasury Stock
Treasury stock values reflect a consistent increase in repurchased shares, rising substantially from negligible levels to approximately -2.45 billion USD by early 2025. This suggests an aggressive share repurchase program aimed at capital allocation or shareholder value enhancement.
Additional Paid-in Capital
Additional paid-in capital consistently increased from about 2.6 billion USD in early 2020 to nearly 8.9 billion USD by late 2025, signaling ongoing capital raises or stock-based compensation issuance contributing to equity growth.
Accumulated Other Comprehensive Income (Loss)
This account showed fluctuations with gains and losses alternating over time, starting slightly negative, improving mid-period, then moving negative again towards the end. Overall, it remained a small negative contributor to equity, indicating volatile unrealized gains or losses on investments or currency translation adjustments.
Retained Earnings (Accumulated Deficit)
Retained earnings transitioned from a negative position early in the timeline (-304 million USD) to a significantly positive balance exceeding 4.8 billion USD by mid-2025, demonstrating sustained profitability and earnings retention over the years.
Stockholders' Equity
Equity increased steadily from approximately 2.3 billion USD at the start of 2020 to over 11.3 billion USD by late 2025. This growth reflects cumulative earnings retention, capital infusion, and offsetting effects of treasury stock repurchases, indicating strengthening financial position and shareholder value.
Total Liabilities and Stockholders’ Equity
The total balance sheet size increased markedly, from 6.2 billion USD to around 21.8 billion USD, revealing significant expansion in both liabilities and equity consistent with company growth and asset accumulation.